3 pillar system

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Our retirement solutions

Work for yourself – and plan your retirement for yourself.

Becoming self-employed opens the door to an exciting and challenging future. Far-sighted retirement planning can also help you when setting up your own company.

Well-managed retirement provision is part of any promising business plan. As a self-employed individual you are only obliged to make AHV contributions. You also take your retirement planning into your own hands.

Advice and contact

1. Set up a company with your retirement savings

When you terminate your current employment relationship, the capital in your pillar 2 fund will be transferred to a vested benefits account. This money and your assets under your restricted pension 3a plan can be used as start-up capital for a private company – a sole proprietorship, a general partnership and a limited collective investment partnership. However, the funds may not be used to set up a stock corporation (AG) or limited liability company (GmbH).

We would be happy to help you set up a UBS vested benefits account and ensure optimal financing for the foundation of your company.

2. Manage your retirement plan when you’re self-employed

Self-employed or employed? If you are the owner of an AG or GmbH and also work at your company you are deemed to be employed. You receive a salary, pay AHV and pension fund contributions, and can pay into a private pension under pillar 3. As such, you must also pay any vested benefits into your pension fund. As the owner of an AG or GmbH you have the option to individually structure and optimize your retirement savings within the legal framework. We would be happy to assist you to do this.

If you have been classified as self-employed by the AHV compensation office, however, you should bear in mind the following:

Pillar 1 retirement savings for self-employed individuals

If you are self-employed, your AHV contributions are based on your annual earned income. The percentage to be paid increases up to an income of CHF 56, 400. Above this amount, 9.7% of your total income is paid to the AHV.

Pillar 2 and 3 retirement savings for self-employed individuals

As you are not required to pay into an occupational pension scheme, having personal retirement savings and planning early are even more important. What are your options?

If you join a pension fund, check the potential buy-in eligible for tax relief.

You can make voluntary retirement savings under pillar 3a If you become a member of a pension fund, you can pay up to CHF 6, 768 (as at 2015) into a pillar 3a plan. If you do not join a pension fund, you can pay up to 20% of your net earned income, but no more than CHF 33, 696 (as at 2015), into a pillar 3a scheme.

We would be happy to assist you to plan and set up the best possible retirement scheme.

3. Optimize your retirement savings before handing over your business

Prior to handing over your company, or on liquidating it, you can transfer assets to your retirement savings on a tax-privileged basis before you reach the normal AHV retirement age.

If you wish to plan for change well in advance, you can rely on the expertise of our specialists. We will be glad to support you with our specialist knowledge.